)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
- Enter a term in the Find box.
- Click the Search button.
Showing 63151 - 63175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200213027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/29/2002 |
| 200213027 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/29/2002 |
| 200213027 | 514.00-00 | Unrelated Debt-Financed Income | 03/29/2002 |
| 200213026 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 03/29/2002 |
| 200213026 | 1301.00-00 | Averaging of Farm Income | 03/29/2002 |
| 200213025 | 338.01-02 | Time in which Election must be made | 03/29/2002 |
| 200213025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/29/2002 |
| 200213024 | 9100.22-00 | Other | 03/29/2002 |
| 200213024 | 1503.04-04 | Dual Resident Corporation | 03/29/2002 |
| 200213023 | 9100.22-00 | Other | 03/29/2002 |
| 200213023 | 1503.04-04 | Dual Resident Corporation | 03/29/2002 |
| 200213022 | 9100.22-00 | Other | 03/29/2002 |
| 200213022 | 1503.04-04 | Dual Resident Corporation | 03/29/2002 |
| 200213021 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/29/2002 |
| 200213021 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/29/2002 |
| 200213020 | 331.01-01 | Valuation | 03/29/2002 |
| 200213019 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/29/2002 |
| 200213018 | 1504.02-01 | Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation | 03/29/2002 |
| 200213017 | 561.02-00 | Date of Payment | 03/29/2002 |
| 200213017 | 562.03-00 | Preferential Dividends | 03/29/2002 |
| 200213017 | 857.01-00 | Requirements to be Taxed as a REIT | 03/29/2002 |
| 200213017 | 311.00-00 | Taxability of Corporation on Distribution | 03/29/2002 |
| 200213016 | 355.01-00 | Spin-Off | 03/29/2002 |
| 200213016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/29/2002 |
| 200213015 | 468B.00-00 | Special Rules For Designated Settlement Funds | 03/29/2002 |
